The purpose of this paper is to extend the existing literature by empirically examining effect board characteristics on earnings management (EM) from a developing region perspective. study further adds whether firm size moderates relationship between and EM. This employs data drawn 88 listed firms in East African Community (EAC) for period 2011 2020. used system generalized method moments (SGMM...

This research examines how profitability, company size, board independence, and gender diversity affect carbon emission disclosures in Indonesian companies. The sample of this study consists 36 manufacturing companies which were consecutively listed on Stock Exchange from 2015 to 2018. measured using a disclosure checklist consisting 18 items. Using multiple regression analysis, found that are ...

The allure of economic growth and financial success has led to the exploitation available resources in production activities, without some cases, considering impact current resource usage on future generations. Firms that have regard for availability, however, are mindful sustainability disclose their performance periodic reports. This study examined relationship between firm characteristics di...